https://www.taxtmi.com/caselaws?id=255170 The refund claim filed by the appellants was allowed as it was found not to be time-barred under Section 11B of the Central Excise Act, 1944. Additionally, the claim was not affected by the doctrine of unjust enrichment as the duty paid was not passed on to consumers, as evidenced by the appellants' balance sheets and other supporting documents. The appeal was successful, and the impugned order rejecting the refund claim was set aside, granting consequential relief to the appellants. en-us Mon, 10 Mar 2014 00:00:00 +0530 Tue, 16 Dec 2014 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255170 The refund claim filed by the appellants was allowed as it was found not to be time-barred under Section 11B of the Central Excise Act, 1944. Additionally, the claim was not affected by the doctrine of unjust enrichment as the duty paid was not passed on to consumers, as evidenced by the appellants' balance sheets and other supporting documents. The appeal was successful, and the impugned order rejecting the refund claim was set aside, granting consequential relief to the appellants. Case-Laws Central Excise Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255170